My spouse is a Disabled Vet. Do we qualify for a Child Care Tax Credit?

[jastrow2014]

We paid for preschool for 1/3 of last year. She does receive income from the VA.

[MiriamF · Accepted solution]

If your spouse is unable to care for herself or the child because of the disability, then yes, you would qualify for the Child and Dependent Care Credit.

These are the instructions for form 2441:

Your spouse was disabled if he or she wasn't physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis.

For each month or part of a month your spouse was a student or was disabled, he or she is considered to have

worked and earned income. His or her earned income for each month is considered to be at least $250 ($500 if

more than one qualifying person was cared for in 2016). Enter that amount on line 5. If your spouse also worked

during that month, use the higher of $250 (or $500) or his or her actual earned income for that month.

Here are the complete instructions for form 2441.